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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.
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  2. Council Tax and Benefits
  3. Council Tax
  4. Second Homes, Purpose Built Holiday Homes and Job Related Properties
  5. Second Homes

Second Homes

What is a second home and how much Council Tax is charged.

A second home is a property which is no one's sole or main residence, is furnished and occupied for at least 25 days during a 12 month period. From 1 April 2024, a second home is charged twice the full Council Tax charge for the band the property is in.

This affects Council Tax charges only, the amount you are charged for water and waste water will still be the same.

If your property is classed as a second home we will review this status from time to time. When requested to do so you will be able to complete your review form online.